It has been discussed endlessly. Assuming the cables and interconnects are of good quality as are the components, it does… pain in the butt… I have pursued high end audio for fifty years. You can see my systems, click on my ID.
You’ll get a collection of folk that do not acknowledge it, half baked ideas why, and a few like me who have heard it hundreds of times, read lots of articles and decided there are just too many variables to concisely answer the question and accept it. I have an inexpensive Schiit system I use to break in power cords and interconnects.
